Alto Software: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Alto Software
Largest movements
- Cash -€160
down €160 (-15.6%), from €1,026 to €866
mainly Net result for the year (-€1,175)
- Receivables within one year -€16
no longer reported in 2024 (was €16)
- Profit (loss) carried forward -€1,175
down €1,175 (-3.5%), from -€33,524 to -€34,699
- Other debts +€1,000
up €1,000 (+7.1%), from €14,114 to €15,114
- Gross operating margin +€1,335
up €1,335 (+54.5%), from -€2,450 to -€1,115
- Purchases and services -€1,335
down €1,335 (-54.5%), from €2,450 to €1,115
- Other operating charges -€220
no longer reported in 2024 (was €220)
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,041 | €866 | -€175 | -16.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €1,041 | €866 | -€175 | -16.8% |
| Amounts receivable within one year | 40/41 | €16 | - | -€16 | |
| Other amounts receivable | 41 | €16 | - | -€16 | |
| Cash at bank and in hand | 54/58 | €1,026 | €866 | -€160 | -15.6% |
| Total equity and liabilities | 10/49 | €1,041 | €866 | -€175 | -16.8% |
| Equity | 10/15 | -€13,073 | -€14,248 | -€1,175 | -9.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,524 | -€34,699 | -€1,175 | -3.5% |
| Amounts payable | 17/49 | €14,114 | €15,114 | +€1,000 | +7.1% |
| Amounts payable within one year | 42/48 | €14,114 | €15,114 | +€1,000 | +7.1% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Other amounts payable | 47/48 | €14,114 | €15,114 | +€1,000 | +7.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,450 | €1,115 | -€1,335 | -54.5% |
| Other operating charges | 640/8 | €220 | - | -€220 | |
| Gross operating margin | 9900 | -€2,450 | -€1,115 | +€1,335 | +54.5% |
| Operating profit (loss) | 9901 | -€2,670 | -€1,115 | +€1,555 | +58.2% |
| Financial charges | 65/66B | €54 | €60 | +€6 | +11.1% |
| Recurring financial charges | 65 | €54 | €60 | +€6 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,724 | -€1,175 | +€1,549 | +56.9% |
| Profit (loss) for the period | 9904 | -€2,724 | -€1,175 | +€1,549 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,724 | -€1,175 | +€1,549 | +56.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.